TMI Blog2002 (8) TMI 824X X X X Extracts X X X X X X X X Extracts X X X X ..... ed Special Government Pleader (Taxes). 2.. It is pointed out that the relevant entry "pens" in entry No. 65(1) in Part B of the Third Schedule to the Tamil Nadu General Sales Tax Act, 1959, includes-according to the clarification issued by the Commissioner which clarification is binding on all his subordinates including assessing officers-"sketch pens" also. The assessment year is 1996-97. 3.. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lly where the orders or instructions are favourable to the assessee. 6.. The impugned order of the Tribunal which upheld the assessment with regard to the turnover relating to "sketch pens" therefore, cannot be sustained. The same is set aside. The writ petition is allowed. Consequently, W.M.P. No. 32064 of 2002 is closed. Writ petition allowed. - - TaxTMI - TMITax - CST, VAT & Sales Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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